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The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1642 (C. 49)
- Regulation 7
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Appointed day, saving and transitional provisions – Taxation (Cross-border Trade) Act 2018
7. Any subordinate legislation that was made under any powers that are amended, modified or repealed by or under any provisions of the Taxation (Cross-border Trade) Act 2018 that come into force on IP completion day by virtue of regulation 4(b) shall continue to have effect as it had effect immediately before IP completion day.
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